Especialidades en el proceso penal por delito fiscal

Estudio acerca de la particularidades que presenta el proceso penal por delito fiscal en España con respecto a la configuración del proceso penal estándar. Se hace un análisis especial de las facultades concedidas a la Administración Tributaria para estos casos, y se revisan algunas opiniones doctrinales al respecto. Para ilustrar el trabajo teórico, en el capítulo final se lleva a cabo un comentario sobre el reciente caso Messi (defraudación tributaria por un futbolista profesional) y su recurso ante el Tribunal Supremo.Grado en Derecho y Grado en Administración y Dirección de Empresa

A sequence stratigraphic based geological model for constraining hydrogeological modeling in the urbanized area of the Quaternary Besòs delta (NW Mediterranean coast, Spain)

The Quaternary Besòs delta is located on the Mediterranean coast in NE Spain. The Besòs Delta Complex includes 3 aquifers constituted by 3 sandy and gravelly bodies, separated by lutitic units. These aquifers supply water for domestic and industrial use in this area. Management of groundwater has been problematic in the Besòs delta since the 1960s, and continues to pose major problems for subsurface engineering works in this highly urbanized region. This study seeks to demonstrate the advantages of detailed geological characterization and modeling for designing and constructing a hydrogeological model. Available information of the subsurface was compiled, integrated and homogenized in a geospatial database. The interpretation of these data enabled us to delimit geological units by means of a sequence stratigraphic subdivision. A three-dimensional facies belt-based model of the Besòs delta was built on the basis of this geological characterization. This model was used to constrain the distribution of hydraulic parameters and thus to obtain a consistent hydrogeological model of the delta, which was calibrated by data of water management and production over the last hundred years. The resulting hydrogeological model yielded new insights into water front displacements in the aquifer during the time-span considered, improving predictions in an attempt to optimize aquifer management

10 Myr evolution of sedimentation rates in a deep marine to non-marine foreland basin system: tectonic and sedimentary controls (Eocene, Tremp-Jaca basin, Southern Pyrenees, NE Spain)

The propagation of the deformation front in foreland systems is typically accompanied by the incorporation of parts of the basin into wedge-top piggy-back basins, this process is likely producing considerable changes to sedimentation rates (SR). Here we investigate the spatialtemporal evolution of SR for the Tremp-Jaca Basin in the Southern Pyrenees during its evolution from a wedge-top, foreredeep, forebulge configuration to a wedge-top stage. SR were controlled by a series of tectonic structures that influenced subsidence distribution and modified the sediment dispersal patterns. We compare the decompacted SR calculated from 12 magnetostratigraphic sections located throughout the Tremp-Jaca Basin represent the full range of depositional environment and times. While the derived long-term SR range between 9.0 and 84.5 cm/kyr, compiled data at the scale of magnetozones (0.1 to 2.5 Myr) yield SR that range from 3.0 to 170 cm/kyr. From this analysis three main types of depocenter are recognized: a regional depocenter in the foredeep depozone; depocenters related to both regional subsidence and salt tectonics in the wedge-top depozone; and a depocenter related to clastic shelf building showing transgressive and regressive trends with graded and non-graded episodes. From the evolution of SR we distinguish two stages. The Lutetian Stage (from 49.1 to 41.2 Ma) portrays a compartmentalized basin characterized by variable SR in dominantly underfilled accommodation areas. The markedly different advance of the deformation front between the Central and Western Pyrenees resulted in a complex distribution of the foreland depozones during this stage. The Bartonian-Priabonian Stage (41.2 to 36.9 Ma) represents the integration of the whole basin into the wedge-top, showing a generalized reduction of SR in a mostly overfilled relatively uniform basin. The stacking of basement units in the hinterland during the whole period produced unusually high SR in the wedge-top depozone

Campament Virtual Estratigrafia 2020

Curs de camp virtual de l'assignatura Estratigrafia (Grau de Geologia). Es va crear un campament virtual, donades les condicions de confinament associades a la pandèmia que van impedir la seva realització originalment plantejada al camp. Durant la realització del curs online amb BBCollaborate i jitsi es va fer ús de noves metodologies docents que inclouen l'ús de models digitals d'afloraments propis, eines online de visualització (GoogleEarth) i d'altres com LIME. Les sessions del campament van ser enregistrades i es troben disponibles

Pine Resin Derivatives as Sustainable Additives to Improve the Mechanical and Thermal Properties of Injected Moulded Thermoplastic Starch

[EN] Fully bio-based materials based on thermoplastic starch (TPS) were developed starting from corn starch plasticized with glycerol. The obtained TPS was further blended with five pine resin derivatives: gum rosin (GR), disproportionated gum rosin (dehydroabietic acid, RD), maleic anhydride modified gum rosin (CM), pentaerythritol ester of gum rosin (LF), and glycerol ester of gum rosin (UG). The TPS¿resin blend formulations were processed by melt extrusion and further by injection moulding to simulate the industrial conditions. The obtained materials were characterized in terms of mechanical, thermal and structural properties. The results showed that all gum rosin-based additives were able to improve the thermal stability of TPS, increasing the degradation onset temperature. The carbonyl groups of gum rosin derivatives were able to interact with the hydroxyl groups of starch and glycerol by means of hydrogen bond interactions producing a significant increase of the glass transition temperature with a consequent stiffening effect, which in turn improve the overall mechanical performance of the TPS-resin injected moulded blends. The developed TPS¿resin blends are of interest for rigid packaging applications.This research was funded by the Spanish Ministry of Economy and Competitiveness (MINECO), project: PROMADEPCOL (MAT2017-84909-C2-2-R) as well as by Santander-UCM (PR87/19-22628) project. M.A. thanks Secretaria Nacional de Educación Superior, Ciencia, Tecnología e Innovación (SENESCYT-Ecuador) and Escuela Politécnica Nacional. C.P. thanks Santiago Grisolía fellowship (GRISOLIAP/2019/113) from Generalitat Valenciana and M.P.A. thanks MINECO for her postdoctoral contract: Juan de la Cierva-Incorporación (FJCI-2017-33536).Aldas-Carrasco, MF.; Pavón-Vargas, CP.; López-Martínez, J.; Arrieta, MP. (2020). Pine Resin Derivatives as Sustainable Additives to Improve the Mechanical and Thermal Properties of Injected Moulded Thermoplastic Starch. Applied Sciences. 10(7):1-17. https://doi.org/10.3390/app10072561S117107An Analysis of European Plastics Production, Demand and Waste Data https://www.plasticseurope.org/application/files/6315/4510/9658/Plastics_the_facts_2018_AF_web.pdfArrieta, M., Samper, M., Aldas, M., & López, J. (2017). On the Use of PLA-PHB Blends for Sustainable Food Packaging Applications. Materials, 10(9), 1008. doi:10.3390/ma10091008Avérous, L. (2004). Biodegradable Multiphase Systems Based on Plasticized Starch: A Review. 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Thermoplastic Starch−Waxy Maize Starch Nanocrystals Nanocomposites. Biomacromolecules, 7(2), 531-539. doi:10.1021/bm050797sJiugao, Y., Ning, W., & Xiaofei, M. (2005). The Effects of Citric Acid on the Properties of Thermoplastic Starch Plasticized by Glycerol. Starch - Stärke, 57(10), 494-504. doi:10.1002/star.200500423Arrieta, M. P., Peltzer, M. A., Garrigós, M. del C., & Jiménez, A. (2013). Structure and mechanical properties of sodium and calcium caseinate edible active films with carvacrol. Journal of Food Engineering, 114(4), 486-494. doi:10.1016/j.jfoodeng.2012.09.002Montava-Jordà, S., Torres-Giner, S., Ferrandiz-Bou, S., Quiles-Carrillo, L., & Montanes, N. (2019). Development of Sustainable and Cost-Competitive Injection-Molded Pieces of Partially Bio-Based Polyethylene Terephthalate through the Valorization of Cotton Textile Waste. International Journal of Molecular Sciences, 20(6), 1378. doi:10.3390/ijms20061378European Parliamentary Research Service http://www.europarl.europa.eu/RegData/etudes/ATAG/2018/625163/EPRS_ATA_ATA(2018)625163_EN.pdfSarasini, F., Puglia, D., Fortunati, E., Kenny, J. M., & Santulli, C. (2013). Effect of Fiber Surface Treatments on Thermo-Mechanical Behavior of Poly(Lactic Acid)/Phormium Tenax Composites. Journal of Polymers and the Environment, 21(3), 881-891. doi:10.1007/s10924-013-0594-yImre, B., & Pukánszky, B. (2013). Compatibilization in bio-based and biodegradable polymer blends. European Polymer Journal, 49(6), 1215-1233. doi:10.1016/j.eurpolymj.2013.01.019Samper, M., Bertomeu, D., Arrieta, M., Ferri, J., & López-Martínez, J. (2018). Interference of Biodegradable Plastics in the Polypropylene Recycling Process. Materials, 11(10), 1886. doi:10.3390/ma11101886Dolores, S. M., Marina Patricia, A., Santiago, F., & Juan, L. (2014). Influence of biodegradable materials in the recycled polystyrene. Journal of Applied Polymer Science, 131(23), n/a-n/a. doi:10.1002/app.41161Samper-Madrigal, M. D., Fenollar, O., Dominici, F., Balart, R., & Kenny, J. M. (2014). The effect of sepiolite on the compatibilization of polyethylene–thermoplastic starch blends for environmentally friendly films. Journal of Materials Science, 50(2), 863-872. doi:10.1007/s10853-014-8647-8Sessini, V., Arrieta, M. P., Raquez, J.-M., Dubois, P., Kenny, J. M., & Peponi, L. (2019). Thermal and composting degradation of EVA/Thermoplastic starch blends and their nanocomposites. Polymer Degradation and Stability, 159, 184-198. doi:10.1016/j.polymdegradstab.2018.11.025Ferri, J. M., Garcia-Garcia, D., Carbonell-Verdu, A., Fenollar, O., & Balart, R. (2017). Poly(lactic acid) formulations with improved toughness by physical blending with thermoplastic starch. Journal of Applied Polymer Science, 135(4), 45751. doi:10.1002/app.45751Garrido-Miranda, K. A., Rivas, B. L., Pérez -Rivera, M. A., Sanfuentes, E. A., & Peña-Farfal, C. (2018). Antioxidant and antifungal effects of eugenol incorporated in bionanocomposites of poly(3-hydroxybutyrate)-thermoplastic starch. LWT, 98, 260-267. doi:10.1016/j.lwt.2018.08.046Yadav, B. K., Gidwani, B., & Vyas, A. (2015). Rosin: Recent advances and potential applications in novel drug delivery system. Journal of Bioactive and Compatible Polymers, 31(2), 111-126. doi:10.1177/0883911515601867Rodríguez-García, A., Martín, J. A., López, R., Sanz, A., & Gil, L. (2016). Effect of four tapping methods on anatomical traits and resin yield in Maritime pine (Pinus pinaster Ait.). Industrial Crops and Products, 86, 143-154. doi:10.1016/j.indcrop.2016.03.033Llevot, A., Grau, E., Carlotti, S., Grelier, S., & Cramail, H. (2015). Dimerization of abietic acid for the design of renewable polymers by ADMET. European Polymer Journal, 67, 409-417. doi:10.1016/j.eurpolymj.2014.10.021Arrieta, M. P., Samper, M. D., Jiménez-López, M., Aldas, M., & López, J. (2017). Combined effect of linseed oil and gum rosin as natural additives for PVC. Industrial Crops and Products, 99, 196-204. doi:10.1016/j.indcrop.2017.02.009Yao, K., & Tang, C. (2013). Controlled Polymerization of Next-Generation Renewable Monomers and Beyond. Macromolecules, 46(5), 1689-1712. doi:10.1021/ma3019574Gandini, A., & Lacerda, T. M. (2015). From monomers to polymers from renewable resources: Recent advances. Progress in Polymer Science, 48, 1-39. doi:10.1016/j.progpolymsci.2014.11.002Kumooka, Y. (2008). Analysis of rosin and modified rosin esters in adhesives by matrix-assisted laser desorption/ionization time-of-flight mass spectrometry (MALDI-TOF-MS). Forensic Science International, 176(2-3), 111-120. doi:10.1016/j.forsciint.2007.07.009Aldas, M., Rayón, E., López-Martínez, J., & Arrieta, M. P. (2020). A Deeper Microscopic Study of the Interaction between Gum Rosin Derivatives and a Mater-Bi Type Bioplastic. Polymers, 12(1), 226. doi:10.3390/polym12010226Bucci, D. Z., Tavares, L. B. B., & Sell, I. (2005). PHB packaging for the storage of food products. Polymer Testing, 24(5), 564-571. doi:10.1016/j.polymertesting.2005.02.008Barbosa, S. E., & Kenny, J. M. (1999). Processing of short fiber reinforced polypropylene. II: Statistical study of the effects of processing conditions on the impact strength. Polymer Engineering & Science, 39(10), 1880-1890. doi:10.1002/pen.11581Olivato, J. B., Grossmann, M. V. E., Bilck, A. P., & Yamashita, F. (2012). Effect of organic acids as additives on the performance of thermoplastic starch/polyester blown films. Carbohydrate Polymers, 90(1), 159-164. doi:10.1016/j.carbpol.2012.05.009Narayanan, M., Loganathan, S., Valapa, R. B., Thomas, S., & Varghese, T. O. (2017). UV protective poly(lactic acid)/rosin films for sustainable packaging. 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Factorial structure and psychometric properties of the spanish version of the Pittsburgh sleep quality index in non-professional caregivers

Although sleep issues are among the symptoms commonly experienced by the nonprofessional caregiver population, and the Pittsburgh Sleep Quality Index (PSQI) is the most widely used instrument for the assessment of sleep quality, this has not been validated specifically for this population. The objective of this study was to analyze the factorial structure and psychometric properties of the Spanish version of the PSQI in a sample of Spanish non-professional caregivers. Trained clinical psychologists assessed sleep quality using the PSQI, as well as caregiver burden and psychological distress in 201 non-professional caregivers (87.1% female, Mage = 56.2 years). The internal consistency of the PSQI was 0.75. The two-factor model (Sleep quality and Disturbances) had an acceptable fit to the data, was found to be superior to the one-factor model, and more parsimonious than the three-factor model. There was a significant correlation between the PSQI and caregiver burden, as well as between the PSQI and psychological distress (p < 0.001 in all cases). A total score 9 allowed the identification of caregivers with possible anxiety and depression disorders (sensitivity 70.5%, specificity 71.9%). The results show that the PSQI is a reliable and valid instrument for the assessment of sleep quality in caregiversThis research was funded by a Spin-off of the University of Santiago de Compostela (Santiago de Compostela, Spain) “Xuntos. Psychological and Psychiatric Care” (2019-CE081-6)S

Red Wine Consumption Is Associated with Fecal Microbiota and Malondialdehyde in a Human Population

[Objectives] Red wine intake has been associated with a lower risk of cardiovascular disease; its polyphenol content is the primary cause of antioxidant and anti-inflammatory properties attributed to this beverage. However, the way in which these activities are exerted is not yet clear, although some authors have proposed that intestinal microbiota could be implicated.[Methods] The association between red wine intake, inflammation, and oxidative stress parameters and fecal microbial populations has been explored in 38 adult volunteers. Food intake was recorded by means of an annual food frequency questionnaire (FFQ). Energy, cholesterol, and ethanol intake were analyzed using the nutrient Food Composition Tables developed by Centro de Enseñanza Superior de Nutrición y Dietética (CESNID) and polyphenol intake was obtained from the Phenol-Explorer Database. Fecal levels of Akkermansia, Bacteroides, Bifidobacterium, Blautia coccoides group, Clostridium leptum group, Lactobacillus group, and Faecalibacterium prausnitzii were determined by quantitative polymerase chain reaction. Serum concentrations of C-reactive protein (CRP), malondialdehyde (MDA), total antioxidant capacity (TAC), cholesterol, triglycerides and glucose were analyzed by standard methods.[Results] Subjects with regular consumption of red wine (mean = 100 ml/day) had lower serum concentrations of MDA and lower fecal levels of B. coccoides, C. leptum, Bifidobacterium, and Lactobacillus. A positive association between MDA levels and B. coccoides and Lactobacillus was also found.[Conclusion] Regular consumption of red wine appears to be associated with a reduced serum lipoperoxidation in which the intestinal microbiota may be involved.This work was funded by Biopolis SL within the framework of the e-CENIT Project SENIFOOD from the Spanish Ministry of Science and Innovation.Peer Reviewe

Applicability of Clinical Decision Support in Management among Patients Undergoing Cardiac Surgery in Intensive Care Unit: A Systematic Review

[Abstract] The advances achieved in recent decades regarding cardiac surgery have led to a new risk that goes beyond surgeons’ dexterity; postoperative hours are crucial for cardiac surgery patients and are usually spent in intensive care units (ICUs), where the patients need to be continuously monitored to adjust their treatment. Clinical decision support systems (CDSSs) have been developed to take this real-time information and provide clinical suggestions to physicians in order to reduce medical errors and to improve patient recovery. In this review, an initial total of 499 papers were considered after identification using PubMed, Web of Science, and CINAHL. Twenty-two studies were included after filtering, which included the deletion of duplications and the exclusion of titles or abstracts that were not of real interest. A review of these papers concluded the applicability and advances that CDSSs offer for both doctors and patients. Better prognosis and recovery rates are achieved by using this technology, which has also received high acceptance among most physicians. However, despite the evidence that well-designed CDSSs are effective, they still need to be refined to offer the best assistance possible, which may still take time, despite the promising models that have already been applied in real ICUs.Xunta de Galicia; ED431C 2018/4

Improvement in the production of mini - antobiodies anti-gluten

Motivation: : Gluten content from very foods, like barley, rye, wheat and in certain oat varieties, must be removed in individuals with celiac disease. Immune-based assays using monoclonal antibodies specific for these immunotoxic peptides would facilitate their detection in food. Two monoclonal antibodies, G12 and A1, were developed against a highly immunotoxic 33-mer peptide.(1)In most of the Western countries, the level of gluten content in food to be considered as gluten-free products is below 20 parts per million measured by ELISA based on specific anti-gluten peptide antibody (2). The company Biomedal S.L. designed minimized single chain antibodies (scFv) in away they can produce by bacterias, which specifically recognize peptides of gluten (3). The object of this work is to improve the production and specifity of these mini-antibodies.Methods: Several techniques have been used for the production of these scFv, like cloning and purifying in different strains. Enzyme-linked immunosorbent assays (ELISAs), affinity chromatography IMAC and Western blot analysis have been carried out to measure the sensitivity of these antibodies.Results: ELISA and Western blot methods showed that most of antibodies wasn’t functional because they get degraded.Conclusions: To improve the detection of gluten by these ScFv, the production will be carried out in other strain to prevent degradation of the antibody

Paleogeographic and Sedimentary evolution of the South-Pyrenean Foreland basin

During the Paleogene and Neogene the NE Iberian plate underwent significant paleogeographic changes driven by the Iberian and European plate collision and the resulting formation of the Pyrenean orogen and its corresponding foreland basin. Shortening resulted in the advance of the orogenic wedge, emplacement of allochthonous units, and progressive basin partitioning. Sediment transfer systems reacted to the evolving paleogeographic scenario, shifting from forebulge to foredeep and wedge-top settings. Critical reorganizations included successive shifts from open to close drainage conditions, which had an strong impact on accommodation, and the stratigraphic architecture of the basin infill, overfill and later erosion. The aim of this work is to synthesize the paleogeographic and sedimentary evolution of the south-pyrenean foreland, with emphasis on the reconstruction of sediment routing, the evaluation of sedimentation rate trends, the timing of sedimentary shifts and the analysis of their causes. Stratigraphic data are compiled in a comprehensive magnetostratigraphy-based chronostratigraphic framework. Besides, sedimentary and structural data are put together to produce a series of palinspastically restored paleogeographic maps, which reflect five key stages in the evolution of the region. These stages include: 1) the Late Cretaceous tectonic inversion of the extended Iberian margin; 2) the Early Eocene formation of the southern Pyrenean foredeep; 3) the Middle Eocene widening and overfilling; 4) the late Eocene shift into an internal drainage; and 5) the Late Miocene drainage opening and erosion. In the light of these results, the variable role of tectonics, climate and eustacy at different time scales are discussed